Tariff classification of a wood letter box from China

NY 890385 October 8, 1993 CLA-2-44:S:N:N8:230 890385 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Catherine Pritchard Expeditors International of Washington, Inc. P.O. Box 2568 South San Francisco, CA 94083-2568 RE: Tariff classification of a wood letter box from China Dear Ms. Pritchard: In your letter dated September 14, 1993, on behalf of your customer, Institutional Financing Services, Inc., you requested a tariff classification ruling. The ruling was requested on a letter box made of wood. A sample was submitted which was received in broken condition. The letter box is an open wall hanging container designed to hold mail or memos. In addition, it has three small hooks on the bottom for hanging keys or other objects. The box measures approximately seven inches high by five inches wide by two inches deep. You state that the box will be imported with 50 sheets of paper and sold as a set. The applicable subheading for the wood letter box with paper will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 5.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport